Like most things when dealing with the State on Connecticut it is not a simply "Yes" or "No" answer.

This is from the Building Contractors' Guide to Sales and Use Tax

Paving(See also Maintenance Services to Real Property)

Paving involves covering the ground with a hard smooth surface such as:

asphalt macadam

poured concrete tar

Paving includes the replacement of sections or the complete repaving of

basketball courts tennis courts

driveways walks

parking areas

Paving does not include covering driveways, parking areas, and walks with materials such as crushed stone, crushed stone with oil, or gravel. However, these services are taxable when rendered to existing commercial, industrial, and income-producing property.

Paving services do include all preparatory work, where performed as part of the entire job, as well as the subsequent sealing or dressing of the pavement.

Initial Installation

Materials: The paving contractor pays tax on all purchases of materials including:

asphalt macadam

concrete tar

Labor: The contractor does not charge tax when a driveway, parking lot, or walk is paved for the first time. Therefore, if the contractor is putting in a driveway, parking lot, or walkway at a new construction site or paving for the first time an existing driveway, parking lot, or walkway originally constructed of dirt, loose stone, or gravel, the labor is not subject to tax on: